1990 (1) TMI 284

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....he second respondent in the stay petition filed by the petitioner for the assessment years 1986-87 and 1987-88. 2.. It seems that originally when the assessment was made a dispute arose with regard to the question whether the turnover which was brought to tax is out of the sale of the scrap or condemned vehicles, etc. For this purpose the appellate authority remitted back the matter to the asse....

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....of 1989, dated 22nd July, 1989, in which the Appellate Assistant Commissioner (C.T.) has directed to find out the turnover of the buses sold as single unit and assess at 15 percent and other various scraps at 5 per cent which has been carried out in this office assessment proceedings in TNGST No. 424857/86-87, dated 15th December, 1989, in TNGST No. 424857/87-88 dated 15th December, 1989, by makin....

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....ate to the effect has to be obtained from the assessing authority. The omissions may be supplied and the stay petition may be re-presented along with this check slip on or before 20th January, 1990." 3.. Mr. R. Lokapriya appears for the respondents. Mr. S. Ramanathan, learned counsel appearing for the petitioner, contends that it is not open to the second respondent to ask for such an endorseme....

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.... Act or the powers of the appellate authority or the assessing authority. I do not see any provision for filing the appeal before the Appellate Assistant Commissioner against the very same order passed by the Appellate Assistant Commissioner himself. I think that the assessing officer has gone at a tangent and returned the papers to the petitioner without understanding the provisions of the Act or....